PENGARUH KOMPETENSI SDM, IMPLEMENTASI SISTEM KEUANGAN DESA, SISTEM PELAPORAN TERHADAP AKUNTABILITAS

Abstract

The paper compiled in this study aims to prove the relationship that exists between the
capabilities of HR, Siskeudes, and reporting system systematics and accountability. All village
officials who work in the Village Office in Gianyar Regency as many as 12 villages are made
into the population. The sample used in this study was 36 people who were determined by the
non-probability sampling method. The results of this study indicate that the accountability of
village fund management will be influenced by the state of Human Resource Competence,
Siskeudes, and Reporting Systems.